A Study On The Reform Of Levy Mode And The Cost Deduction System Of The Individual Income Tax In China

Throughout the world of developed countries and developing countries,income tax especially individual income tax has gradually become an important tax the national tax system.Individual income tax as a kind of tax levied on the individual to pay the amount of income tax,not only greatly improve the world's financial revenue,but also promote social and economic development and growth.Individual income tax as a direct tax in income tax can be paid only by the individual directly and can not be passed on to others,so it relates to the widest of the face,and the most vital interests of the citizens.At the same time,whether the individual income tax act as a good tax or a evil tax,it directly reflects the development of the world tax system.Since 1980,individual income tax has a rapid development,showing a trend of increasing,from a tax occupies low share of the proportion in the tax system of China to a tax second only to value-added tax,corporate income tax and business tax.This is not only raised from but also reflects that China's economy has a leaping development since the reform and opening.The people's income level has been greatly improved,the people's income structure has been a good improvement.It can be said that in-depth study of individual income tax especially its levy mode and the its Cost Deduction system,has a very profound theoretical and practical guidance to lower the taxation burden of the low-income citizens and strengthen the taxation's adjustment function to revenue distribution.It is worth noting that China's individual income tax started late,and it is still in the primary stage of development,in the face of rapid economic and social development,China's individual income tax classification model has been unable to adapt to the current development environment.At the same time,with the development of the economy,the income level and structure of the people have undergone earth-shaking changes.The working class still bear a heavy tax burden and the income gap between the citizens gradually widens.The increasing diversity of income also poses new challenges to the positioning and levy of individual income tax functions.Therefore,the purpose of this paper is to make a systematic analysis and comparative analysis of domestic and foreign research results,and put forward some innovative opinions on the levy model and cost deduction system of individual income tax,so as to discuss how to improve and perfect our individual income tax system.This paper is divided into four parts:The first part is the study of individual income tax system design and levy mode.The main contents include the analysis of individual income tax function positioning,the individual income tax levy mode,and China's individual income tax model three parts.The second part mainly studies the individual income tax deduction standard and international comparative analysis.The third part is the reform trend of levy mode and deduction system of the individual income tax,including analysis of the international individual income tax reform trends and China's individual income tax reform trends.The forth part is the study of the scheme design of levy mode and deduction system and its supporting system.